CSRD

Corporate Sustainability Reporting Directive

Onboard to our partner CSRD platform and follow a path of continuous improvement with the ongoing support of Matterhorn Strategies. In an iterative process, we use both your CSRD outcomes and the B Corp Impact Assessment tool to help you establish priorities, set a program of work, and measure results.

You’re looking for a partner who understands both the CSRD rules and the B Corp certification process, including where and how they overlap.

You’re already a B Corp

As an existing B Corp you’ll be off to a head start in a number of areas, however there is significantly more data to be collected, standardised and analysed to fulfil your CSRD reporting obligations. Once implemented in our platform, you’ll be able to maintain a live view on the latest available data and how it impacts your CSRD reporting. And with new B Corp standards looming you also want to ensure that attention is given where it is needed, in good time to re-certify.

You’re an aspiring B Corp

While CSRD reporting is your first priority, you’d also like to start taking steps towards B Corp certification, gradually making the necessary changes to your business operations. Through our iterative process, we’ll help you identify, prioritise and implement these changes. As and when you’d like to move faster with B Corp certification, our familiarity with your business means Matterhorn will be well placed to help you shift into project mode and accelerate.

How does it work?

During the Startup phase, you’ll be onboarded to our partner CSRD platform. This begins with a project kickoff meeting and training sessions with your internal stakeholders to explain the process and what’s required of them. We will perform the Double Materiality Assessment together and identify the data points that are relevant for your CSRD reporting. The Startup phase represents a one-off project cost, and may involve the setup of automated data feeds (for supported API’s) to the CSRD platform.

Once you are live on the platform, the annual service agreement commences. This includes your access to the CSRD platform, technical support and Matterhorn’s consulting services (for a set amount of hours each month) to support your business on its continuous improvement journey.

CSRD Platform

Matterhorn has partnered with Greenly (a certified B Corp); we work together during the Startup phase to ensure a smooth implementation of their cloud-based CSRD reporting platform.

The project commences with a kickoff meeting and CSRD training session(s) with your stakeholders. Recurring progress meetings will be scheduled every fortnight until the implementation is complete and you are able to generate CSRD reporting.

Double Materiality Assessment

The platform contains built-in questionnaires which are used to identify those elements within in your business with:

  • Financial materiality (how deteriorating environmental and social conditions could impact the company’s financial health and operations); and
  • Impact materiality (how the company – and ultimately also its suppliers and customers – impacts the economy, society and environment).
The results are then combined to be reflected in your materiality matrix

Collection of Data

With the relevant European Sustainability Reporting Standards (ESRS) data points identified by the Double Materiality assessment, the next steps are to:

  • Source available data. This can be via API (integrations with more than 50 external platforms are supported), manual file upload or data entry.
  • Produce new data (where needed, additional Greenly tooling is offered for this).
  • Perform a gap analysis on data shortcomings, and identify opportunities for future improvements (such as replacing financial data with more accurate activity-based data, or proxied data with collected data).

Analyse & Report

From the various views within the platform you’ll be able to analyse and download your results at any time. Custom views can also be developed upon request. When it comes time for annual reporting, your CSRD report can be exported directly from the platform in the required (xHTML) format for electronic submission to the regulator. The data submitted by all companies is due to become accessible to the public in 2027 via the European Single Access Point (ESAP), including from prior years. For public companies, CSRD disclosures must also be included in the annual management report.

Sustainability Auditor

CSRD regulations require that a registered Sustainability Auditor provide a signed compliance report to accompany annual CSRD reporting. The report serves to verify the correct reporting of the company’s positive and negative impacts.

To help meet this requirement, the platform provides full backwards traceability from your CSRD report to the double materiality assessment and underlying data.

Would you like to receive more information, or arrange a demo of the platform?